Title
Adopt a Resolution for the Fiscal Year 2026-27 Gann Appropriation Limits pursuant to Article XIII B of the California Constitution.
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors:
Adopt a resolution for the Fiscal Year 2026-27 Gann Appropriation Limits pursuant to Article XIII B of the California Constitution.
SUMMARY: On May 12, 2026, your Board set May 27, 2026, or thereafter, to adopt Fiscal Year 2026-27 Appropriation Limits, also referred to as the Gann Limit, as part of the budget adoption process. The Gann Appropriation Limits are calculated for those Board governed jurisdictions determined to be subject to the provisions of Article XIII B of the California Constitution.
DISCUSSION: The FY 1978-79 base amounts, FY 2026-27 appropriation limits, and FY 2026-27 estimated tax proceeds for the General and Library Funds and special districts are shown on the attached schedule. Documents and calculations supporting these appropriation limits were prepared by the office of the Auditor-Controller in compliance with Article XIII B and are available in that office for public inspection, as detailed in the California Public Records Act, Government Code Sections 6250 - 6270.
OTHER AGENCY INVOLVEMENT/COMMITTEE ACTIONS: The General Fund and Library Fund, and other listed jurisdictions determined to be subject to Article XIII B of the California Constitution, are impacted by these limitations.
FINANCING: The combined estimated tax proceeds for the General Fund and Library Fund for Fiscal Year 2025-26 amount to $365,420,066. This total is $649,751,510 below the computed appropriation limit of $1,015,171,576, which is the amount of taxes the Gann initiative will allow to fund the FY 2026-27 appropriations. The limit was calculated using the appropriation figures from the base year of 1978-79 and increased annually by the growth ratio.
BOARD OF SUPERVISORS STRATEGIC PLAN GOALS:
The Fiscal Year (FY) 2026-27 Appropriation Limits purs...
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